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Kubin Company$$s relevant range of production is $26,000$ to $35,500$ units. When it produces and sells $30,750$ units, its average costs per unit are as follows:

Average Cost per Unit

Direct materials $ $8\mathrm{.}60$

Direct labor $ $5\mathrm{.}60$

Variable manufacturing overhead $ $3\mathrm{.}10$

Fixed manufacturing overhead $ $6\mathrm{.}60$

Fixed selling expense $ $5\mathrm{.}10$

Fixed administrative expense $ $4\mathrm{.}10$

Sales commissions $ $2\mathrm{.}60$

Variable administrative expense $ $2\mathrm{.}10$

Required:

$1.$ Assume the cost object is units of production:

a$.$ What is the total direct manufacturing cost incurred to make $30,750$ units?

b$.$ What is the total indirect manufacturing cost incurred to make $30,750$ units?

$2.$ Assume the cost object is the Manufacturing Department and that its total output is $30,750$ units.

a$.$ How much total manufacturing cost is directly traceable to the Manufacturing Department?

b$.$ How much total manufacturing cost is an indirect cost that cannot be easily traced to the Manufacturing Department?

$3.$ Assume the cost object is the company$$s various sales representatives. Furthermore, assume that the company spent $$126,075$ of its total fixed selling expense on advertising and the remainder of the total fixed selling expense comprised the fixed portion of the company's sales representatives$$ compensation.

a$.$ When the company sells $30,750$ units, what is the total direct selling expense that can be readily traced to individual sales representatives?

b$.$ When the company sells $30,750$ units, what is the total indirect selling expense that cannot be readily traced to individual sales representatives?